WELLS v. COMMISSIONER OF INTERNAL REVENUE

No. 15561.

356 F.2d 922 (1966)

Robert L. WELLS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided February 24, 1966.


Attorney(s) appearing for the Case

Robert S. Price, Philadelphia, Pa. (Robert L. Wells, Philadelphia, Pa., pro se, on the brief), for petitioner.

Carolyn R. Just, Atty., Dept. of Justice, Tax Div., Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before McLAUGHLIN, FORMAN and GANEY, Circuit Judges.


PER CURIAM.

In February 1961, taxpayer, living and working in Chicago, Ill., accepted a position with a new employer in Philadelphia, Pa. He moved to the latter city at that time and took up his new work. The new employer, in accordance with its policy and its employment agreement with taxpayer, paid for the moving of taxpayer's belongings to Philadelphia, including partial payment of federal income taxes and F.I.C.A. taxes...

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